Stoner Ralph V Jr/Denise R Trusts, Petitioner V County Of Muskegon, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Stoner Ralph V Jr/Denise R Trusts,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000259

County Of Muskegon,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000259

Page 2 of 2

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Stoner Ralph V Jr/Denise R Trusts,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000259

County Of Muskegon,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of

Page 4

M

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

APR 28 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MTT DOCKET NO, 26-000250-TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

White River Township 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact information 

First Name 

Mh 

Last Name 

Michele 

L 

Ercole 

“rT Muskegon County Equalization 

Mailing Address (No., Street, P.O. Box or Rural Route) 

173 E Apple Ave 

City or Town 

State 

ZIP Code 

Muskegon 

MI 

49442 

Telephono Number 231-724-3475 

Email Address (do not enter unless you want MTT to send all correspondence via emall) 

Section 3: Subject Property Information use the multiple parce form for additional, contiguous parcels. 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list ali parcels that are adjoining in separate groupings, Attacha 

Separate sheet if necessary. 

ves 

[J no 

[] Not applicable 

Parcel Identification Number: 

61-01-001-200-0003-10 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural [1 

Commercial 0 

Industrial [1 

Residential 1 

Timber-Cutover [1 

Developmental J 

Utility 

[J (check one) 

Does the property have a Principal Residence Exemption of 50% or more for afl tax years at issue? 

7] ves 

No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

* Section 4: Explain Your Answer to this Appeal 

The Principal Residence Exemption was denied for parcel #61-01-001-200-0003-10 for 

2026 by the assessor of record, Donna VanderVries, the adjoining parcel to the primary 

residence. Parcel 61-01-001-200-0003-10 was denied due to an having a second 

residence on this adjoining parcel and the owners are claiming a principal residence 

exemption on parcel 61-01-001-200-0003-00. 

More details and documentation to follow at a later date. 

Section 5: Jurisdictional Issues 

Check what action prompted this appeal: 

[7] Notice of Dental of Principal Residence Exemption 

[| Denial by Board of Review 

[| Denial by Dept. of Treasury 

[| Other 

If you checked “other” above explain: 

1f Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

[| March 

O July 

[I] December 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

03/04/2026 

Tax year(s) denied: 2 0 2 6 

* 

Signature required 

Respondent or Attorney/Authorized Repre a 

’s Signature: 

Nema 

fa

Page 3

Michigan Department of Treasury 

2742 (Rev. 4-19) 

County 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has 

been denied. If you have questions about the denial, you may contact your County Treasurer or Equalization 

Director, or follow the appeal procedures specified below. For more information regarding the Principal 

Residence Exemption (PRE), please review the PRE guidelines a www.michigan.gov/pre 

Type or print in blue or black ink 

1. 

Property fax identification number 

2. Name of Local Unit (Check Township or Ciy) 

3. County 

01-001-200-0003-10 

Hé&m™ 

MUSKEGON 

4. 

Street address of property (Provide a Complete Address) 

B 

6245 OLD CHANNEL TR 

MONTAGUE 

MI 

49437 

5. 

Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. 

Owner's Daytime Telephone Number 

STONER RALPH V JR/DENISE R TRUSTS 

XXX-XX- 

8. 

Name of Co-Owner {First, Middle, Last) 

9. Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner’s Daytime Telephone Number 

XXX-XX-~ 

11. 

Mailing address if different than property address (street or RR#, city, state, Zip code) 

0225 

N. old Channel Trail 

12. Your exemption was denied/adjusted for the following reason: 

[3 2+ The owner is not a Michigan resident. 

b. The property claimed is not the owner's principal residence. 

[7] 

¢. The person claiming the exemption is not the owner. 

[0 d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

t 

Je. over Ad {cining “pacte\ ¥6 pamary 

sidence nod his ¢0 additions | here . 

13. Claim Denied for Calendar Year(s): 

14. 

Percentage Adjusted to: 

{see Instructions) 

Donrig fandskel/p/=5 

0 

County Tre 

7. Date 

[A Equalization Director 

2/ 4) /. 20 5 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must

Page 4

ge Department of Treasury 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is Issued under the authority of Public Act 206 of 1833, Sec. 211.24c and Sec.211.34¢, as amended. This is a model assessment notice to be used by the local assessor, 

FROM WHITE RIVER TOWNSHIP 

PARCEL IDENTIFICATION 

MUSKEGON COUNTY EQUALIZATION 

PARCEL NUMBER: 

01-001-200-0003-10 

173 E APPLE AVE STE 201 

PROPERTY ADDRESS: 

MUSKEGON MI 49442 

6245 OLD CHANNEL TR 

MONTAGUE, MI 49437 

SCHOOL DISTRICT CODE: 

~~ 61180 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

STONER RALPH V JR/DENISE R TRUSTS 

% Exempt 

As "Homeowners Principal Residence”: 

00% 

6235 W OLD CHANNEL TRAIL 

% Exempt 

As "Qualified Agricultural Property”: 

.00% 

MONTAGUE Mi 49437 

% Exempt 

As "MBT Industrial Personal": 

.00% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt 

As "Disabled Veteran or Surviving 

Spouse™ 

[J Yes 

No 

Exempt As "Qualified Forest Property": 

0 Yes 

[X] 

No 

Exempt 

As "Development Property™ 

(} Yes 

No 

LEGAL DESCRIPTION: 

WHITE RIVER TOWNSHIP 

SEC 1 THIN R18W 

PT OF GOVT

Page 5

%

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

Stoner Ralph V Jr/Denise R Trusts

Mailing Address (No., Street, P.O. Box or Rural Route)

PO Box 80361

City or Town

Rochester

State

Michigan

ZIP Code

48308

Telephone Number

248-856-8676

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

paul.bach@cardinaltaxadvisors.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Paul

M.I.

Last Name

Bach

Firm Name (if any)

Cardinal Tax Advisors

Address (No., Street, P.O. Box or Rural Route)

PO Box 80361

City or Town

Rochester

State

Michigan

ZIP Code

48308

Telephone Number

248-856-8676

Fax Number

E-mail Address

paul.bach@cardinaltaxadvisors.com

Section 3: Subject Property Information

Parcel Identification Number:

01-001-200-0003-10

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

6245 Old Channel Tr

Montague

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49437

Taxing Authority:

Township Of White River (MUSKEGON)

County:

Muskegon

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

See Attached

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

Indicate who denied the exemption under appeal:

County 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

03/04/2026

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

Paul Bach

/s/

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Stoner Ralph V Jr/Denise R Trusts,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000259

County Of Muskegon,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 25, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Stoner Ralph V Jr/Denise R Trusts,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000259

County Of Muskegon,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 25, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. If you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I.

Last Name/Company Name 

 

Mailing Address (No., Street, P.O. Box or Rural Route) 

 

City or Town 

 

State 

ZIP Code 

Telephone Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

 

M.I.

Last Name 

 

Firm Name (if any)

Mailing Address (No., Street, P.O. Box or Rural Route) 

 

City or Town 

 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

 

Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

If you are appealing more than one parcel, are they contiguous or adjoining? 

 Yes 

 No *If No, you must file separate appeals for each parcel 

Parcel Identification Number: 

 

Classification of Property: Real 

 Personal 

 (check one) 

Agricultural 

 Commercial 

 Industrial 

 Residential 

 Timber-Cutover 

 Developmental 

 Utility 

 (check one) 

Property Address (No., Street) 

 

City or Town 

County 

State 

ZIP Code 

Taxing Authority (City or Township) 

 

Does the property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

 Yes 

 No 

Stoner Ralph V Jr/Denise R Trusts

PO Box 80361

Rochester

MI

48308

Paul

Bach

Rochester

MI

48308

✔

✔

✔

Montague

Muskegon

MI

49437

✔

248-856-8676

Paul.bach@cardinaltaxadvisors.com

Cardinal Tax Advisors

PO Box 80361

248-856-8676

Paul.bach@cardinaltaxadvisors.com

01-001-200-0003-10

6245 Old Channel Tr

White River Township

1

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

Section 4: Check which of the following you are appealing 

 Principal Residence Exemption 

 Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

 

 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

 County Treasurer or Equalization 

 Michigan Dept. of Treasury 

 Board of Review 

 Other 

If you checked “other” above, explain: 

Tax year(s) denied: 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed. 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ 

✔

See Attached

✔

List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

 

 3/4/2026

2026

Page 3

1

Stoner Ralph V JR/Denise R Trusts 

6245 Old Channel Tr, Montague MI 49437 

Parcel 61-01-001-200-0003-01 

White River Township, Muskegon MI 

Facts 

•

Stoner Ralph V Jr Trust owned 4595 4 Mile Rd NE Grand Rapids MI in Plainfield 

Township and received a Principal Residence Exemption through Tax Year 2025. 

They rescinded this exemption in October 2025.

•

Stoner Ralph V Jr Trust/Denise R Trust purchased 6235 Old Channel Tr. 

Montague MI (Parcel 61-01-001-200-0003-00) and applied for a PRE in October 

2025. This exemption was approved for Tax Year 2026.

•

Stoner Ralph V Jr Trust/Denise R Trust purchased 6245 Old Channel Tr. 

Montague MI and applied for a PRE in early 2026 (see attached Principal 

Residence Exemption Affidavit) effective Tax Year 2026. This parcel is 

contiguous to 6235 Old Channel Tr. Montague MI.

•

The exemption for 6245 old Channel Tr was denied (see attached Notice of 

Denial dated 3/4/2026).

•

The Equalization Director denied the exemption on the basis that the adjourning 

parcel has a home.

Case for Principal Residence Exemption on 6245 Old Channel Tr Montague MI 

•

In order to qualify for a principal residence exemption on an adjoining or contiguous

parcel, the subject parcel must be: (1) owned by an owner as defined by MCL

211.7dd(a); (2) unoccupied; (3) adjoining or contiguous (i.e. touch or share a common

boundary) with the parcel containing the property owner’s principal residence; (4)

classified as residential or timber-cutover; and (5) claimed by the owner of the property

by filing an affidavit with the local tax collecting unit in which the property is located

(State of Michigan PRE Guidelines March 2025).

Page 4

2

• MCL 211.7dd(a), the term "owner" includes a person who owns the property, is 

purchasing it under a land contract, holds a partial ownership interest, owns the 

property as a beneficiary of a will or trust or through intestate succession, owns a 

dwelling on leased land, holds a life lease, is a grantor of a trust who has placed 

the property in a revocable trust or a qualified personal residence trust, is the 

sole present beneficiary of a trust that acquired the property as a principal 

residence for them if they are totally and permanently disabled, is a cooperative 

housing corporation, or is a facility registered under the Continuing Care 

Community Disclosure Act. 

• 

Unoccupied - Black’s law dictionary 9th ed. (West Publishing Co..) defines unoccupied 

as not currently being lived in or used, though it may still contain furniture or personal 

goods. It does not need to be completely empty or vacant. Occupancy is 

determined by the facts of each case, and the taxpayer bears the burden of 

proof, as established in Eldenbrady v City of Albion, 294 Mich App 251 (2012). 

This property meets the definition of unoccupied as used by the State of 

Michigan. 

• Adjourning/Contiguous – Parcel 01-001-200-0003-00 (6235 Old

Page 5

Letter

Page 6

M

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

Stoner Ralph V Jr/Denise R Trusts

Mailing Address (No., Street, P.O. Box or Rural Route)

PO Box 80361

City or Town

Rochester

State

Michigan

ZIP Code

48308

Telephone Number

248-856-8676

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

paul.bach@cardinaltaxadvisors.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Paul

M.I.

Last Name

Bach

Firm Name (if any)

Cardinal Tax Advisors

Address (No., Street, P.O. Box or Rural Route)

PO Box 80361

City or Town

Rochester

State

Michigan

ZIP Code

48308

Telephone Number

248-856-8676

Fax Number

E-mail Address

paul.bach@cardinaltaxadvisors.com

Section 3: Subject Property Information

Parcel Identification Number:

01-001-200-0003-10

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

6245 Old Channel Tr

Montague

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49437

Taxing Authority:

Township Of White River (MUSKEGON)

County:

Muskegon

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

See Attached

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

Indicate who denied the exemption under appeal:

County 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

03/04/2026

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

Paul Bach

/s/

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